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- Adjudication of Penalties – Section 454 of Companies Act, 2013
- Implementation of e-verification scheme-2021
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- Investment under Employee Benefit Scheme/ESOP/Sweat Equity Shares
- Utilizing Tax Treaty Advantages for Non-Residents
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Monthly Archives: June 2020
Role of Internal Audit in Business Resilience during COVID-19
There is no doubt that businesses are hugely hit by the impact of covid-19. Risk Management and recommending controls over high risk areas is the expertise of internal audit teams. In here there are various ways through which internal audit … Continue reading
Posted in Audit & Assurance
Business Continuity And Managing Risk In COVID-19 Era
There is no doubt that the pandemic covid 19 has impacted the economy at the highest level. Almost all the industries have faced business operation issues due to lockdown and Issues like supply chain disruption, labor unavailability, high fixed cost … Continue reading
Posted in Audit & Assurance
Going Concern – Key Considerations For Auditors Amid COVID-19
The Board of Directors of every company are required to make a statement in the Directors’ Responsibility Statement referred to in Section 134(5) of the Companies Act, 2013 that the annual accounts are prepared on a going concern basis i.e. … Continue reading
Posted in Audit & Assurance
Auditing Guidance by ICAI on “Subsequent Events – Key Audit Considerations amid COVID 19”
In the series of Auditing Guidance on COVID-19 issued by ICAI, latest is Auditing Guidance on “Subsequent Events– Key Audit Considerations amid COVID 19” issued by ICAI on 13th May 2020 for the benefits of its members. Considering the uncertainties … Continue reading
Posted in Audit & Assurance
Brief Note On Recent Changes Related to MSME
Ministry of Micro, Small and Medium Enterprises vide Notification dated 1st June 2020 has changed the criteria for classification of Micro, Small and Medium Enterprises under the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED). The said Notification specifies … Continue reading
Posted in Regulatory